Comment on Public Spending on the Rights of the Child and has released a draft version for comment.3 The Commission further refers to the recent focus of the UN Human Rights Council and the Office of the High Commissioner for Human Rights on “better investment in the rights of the child”.4 13. The New Zealand Government is yet to develop a budgetary mechanism to enable it to specify allocations targeted at children, track the implementation of those allocations, and monitor results and impact, as the Committee recommended in 20115. Assessing the children’s rights impact that a new funding model may have on children who come into contact with the child protection sector will therefore be difficult given current structural limitations. 14. However, the introduction of a new funding model also provides an opportunity for a child’s rights impact assessment (CRIA) mechanism to be developed and incorporated within its framework. The Commission notes that the Committee has indicated in its Draft General Comment on Public Spending and the Rights of the Child that CRIAs have an important function in budgetary and spending processes, particularly those should focused on children in vulnerable situations.6 15. In addition, any movement to outsource the delivery of child protection services to private for-profit providers, ought to involve consideration of the application of the UN Guiding Principles on Business and Human Rights (UNGPs) to the reform process. This issue was traversed in the Committee’s previous examination of New Zealand, where it noted that the New Zealand Government had yet to adopt corporate social responsibility parameters based on the UNGPs and accordingly encouraged the establishment of regulations to do so.7 16. The New Zealand Government is yet to take any concrete steps towards incorporating the UNGPs within its policy and regulatory frameworks. The Commission considers that the Government’s apparent policy direction as regards the funding and delivery of CYF services, and other social services that are delivered to children, provides a compelling basis for such steps being taken. 17. Furthermore, application of the UNGPs would support the inclusion of children’s rights compliance and monitoring mechanisms within the terms of any instrument that delegates functions from a central government agency to an external commissioning or service delivery agent. 3 General Comment No 19 (2016): On Public Spending and the Rights of the Child, Draft Version 11 June 2015, CRC/C/GC/19 4 A/HRC/28/33, A/HRC.30/62 5 CRC/C/NZL/3-4 paragraphs 16 and 17 6 General Comment No 19 (2016): On Public Spending and the Rights of the Child, Draft Version 11 June 2015, CRC/C/GC/19 paragraph 55 7 CRC/C/NZL/3-4 paragraphs 23 and 24 3